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All Journal Jurnal Akuntansi Muhammadiyah JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Ekonomika Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Journal of Economic, Bussines and Accounting (COSTING) Primanomics : Jurnal Ekonomi & Bisnis EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Teknologi dan Informasi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) EKUITAS (Jurnal Ekonomi dan Keuangan) Competitive Jurnal Akuntansi dan Keuangan Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Akuntansi Kompetif BALANCE Jurnal Akuntansi dan Bisnis Jurnal Proaksi JAZ: Jurnal Akuntansi Unihaz Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Management Studies and Entrepreneurship Journal (MSEJ) Optima : Jurnal Ilmiah Agribisnis, Ekonomi dan Sosial Jurnal Bina Akuntansi Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Jurnal Revenue : Jurnal Ilmiah Akuntansi Muhasabatuna: Jurnal Akuntansi Syariah Akuntansi'45 Accounting Research Unit (ARU JOURNAL) Economic Reviews Journal JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Community Services and Social Work Bulletin JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Economics and Social Sciences JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA Journal of Management, Economic, and Accounting SENMEA As-Syirkah: Islamic Economic & Financial Journal
Acep Suherman
Universitas Muhammadiyah Sukabumi
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Social Sciences Other

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ANALISIS Z-SCORE¬ UNTUK MEMPREDIKSI KEBANGKRUTAN PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI 2016-2018 Rustandi, Handry; Suherman, Acep
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

This study aims to determine the effect of Z-Score on bankruptcy. The variables used in this study are the Altman Z-Score and bankruptcy. This research was conducted using quantitative methods with an associative approach.The population in this study is the financial statements of the 2016-2018 food and beverage sub-sector companies as many as 4 food and beverage companies and 47 samples are taken from the financial statements. in this research the sampling with saturated sampling technique. data collection techniques using secondary data. The analysis technique used is the classic assumption test, multiple linear analysis, and hypothesis testing. The results of this study address: the independent variable Altman Z-Score method while the dependent variable is bankruptcy. The ratio of working capital to the total assets has a positive significant effect. Which addressed the ratio of working capital to total assets significantly influence the ratio of working capital. This refers to the ratio of working capital to Altaman Z-Score.
ANALISIS PRESISI MENGUNAKAN METODE ALTMAN DAN ZMIJEWSKI UNTUK MEMPREDIKSI TERJADINYA FINANCIAL DISTRESS Sukma, Melati; Suherman, Acep
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

This study aims to determine the accuracy of the bankruptcy method or financial difficulties using the Altman method, zmijewski. The variables used in this study are the Altman and zmijewski methods. This research was conducted using a qualitative method with a comparative approach. The population in this study is the financial statements of the 2016-2018 Cement sub-sector of cement companies and 36 financial statements are sampled. In this study sampling with saturated sampling technique. Data collection techniques are literature study and observation. The data analysis technique used is the data process. The results of this study indicate: the independent variable is the altman method, zmijewski while the dependent variable is financial distress. The results of this study indicate that the more precise method is the Zmijewski method
Systematic Literature Review of Entrepreneurial Orientation, Financial Literacy, Good Governance, and Digital Leadership in the Context of Organizational Performance Suherman, Acep; Agoes, Sukrisno; Ahmar, Nurmala
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 9 No. 3 (2025): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i3.2924

Abstract

This study aims to conduct a Systematic Literature Review (SLR) to analyze the development of research related to entrepreneurial orientation, financial literacy, good governance, and digital leadership in the context of organizational performance during the period 2019–2024. The research method used is descriptive qualitative, involving the collection and analysis of 45 selected journals from databases such as Google Scholar, Scopus, and accredited journal websites. Key findings reveal that the four variables (entrepreneurial orientation, financial literacy, good governance, digital leadership) interact and significantly influence organizational performance, both directly and indirectly through mediation and moderation mechanisms. Furthermore, this study identifies that these themes remain relevant and widely researched, particularly in the contexts of education, MSMEs, and the public sector. Practical implications of this research emphasize the importance of implementing good governance principles, enhancing financial literacy, strengthening entrepreneurial orientation, and developing digital leadership to achieve superior and sustainable organizational performance This study successfully synthesizes and confirms the existence of dynamic and mutually reinforcing interactions among entrepreneurial orientation, financial literacy, good governance, and digital leadership in driving organizational performance. Furthermore, this article serves as a research roadmap for academics and practitioners seeking to understand the latest dynamics in the fields of digital leadership, governance, entrepreneurship, and financial literacy.
Co-Authors A.Gunawan Ade Sudarma Agoes, Sukrisno Alamsyah , Sakti Amelisa Nurul Intan Andri Indrawan Anis Triani Anisa Agusti Annisa Albi Attahiriah Annisa Muhamad Apip Supiandi Argi Faisal ARI WAHYUDI Asep Achmad Rifa’i Asep Suryana Barokah, Nur Damayanti, Conny Dede Sulaeman Deri Firmansyah Deri Kurnia Saputra Desi Susilawati Dicky Prayudi Dina Cahyani Dwi Z, Aghnia Dwinanto Priyo Susetyo Eki Rahmattuwloh Elan Eriswanto Eris Darsawati Eva Marsusanti Evi Martaseli Fachry Abda El Rahman Fitri Sri Nuraeni Fuziawati, Ainda Hasna, Ishfa Naqiyyan Idang Nurodin Intan, Amelisa Nurul Iqbal Noor Iqbal Noor Irfan Sophan Himawan Irwan Tanu Kusnadi Kelvira Putri Ramdhany Kiki Nurohmah Lis Saumi Ramdhani Lusi Sawitri Marsela Marsela Maya Damayanti Mayulida, Seny Nadhifah, Ghina Fairuz Nadia Astuti Natalia, Delita Nurmala Ahmar Nursaadawiyah, Siti Halifah Nursaadawiyah Oktavia, Anzani Nur PUTRI WULANDARI Raharja, Anisa Dewi Rahayu, Devita Ramdhan Saepul Rohman, Ramdhan Saepul Ridwan, Nida Faradiba Risma Nurmilah Rohayati, Sari Rustandi, Handry Saputra, Yudis Febryan Saputri, Zia Rizki Sari, Rahayu Permata Satia Suhada, Satia Sinta Ayu Nurkarima Siti Nurhayati Sri Islami Rahayu Sri Rahayu Sudarma, Ade Sukma, Melati Sulaeman Sulaeman Suratman Suratman Suratno Suratno Suratno Suratno Susilawati Susilawati Tina Kartini Venita Sofiani Widarto Rachbini Widarto Rachbini Yunita, Nissa Zhafirah, Luthfiah